{
  "id": "EXCL_ARTWORK_LOAN",
  "name": "Gift Tax Exclusion for Loans of Art",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The loan must be to a public charity or private operating foundation and the use must be related to the organization's exempt purpose.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "The loan of a qualified work of art to a 501(c)(3) organization (other than a private foundation) is not treated as a taxable transfer for gift tax purposes.",
  "irc_reference": "IRC §2503(g)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}